Editing Scientology (section)

== Disputes over legal status ==
{{See also|Tax status of Scientology in the United States|Scientology status by country|Scientology as a business}}

The legal status of Scientology or Scientology-related organizations differs between jurisdictions.<ref name=RichaLew09Court/><ref name=Carobene14>{{Cite journal |last1=Carobene |first1=Germana |title=Problems on the legal status of the Church of Scientology |journal=Stato, Chiese e Pluralismo Confessionale |date=June 16, 2014|volume=2014|number=21|url=https://riviste.unimi.it/index.php/statoechiese/article/view/4109|location=Milan|publisher=[[University of Milan]]|quote=In this sense the long process of Milan is of great importance, which, after six pronunciations was concluded in 2000 and legally recognized Scientology as a religion in Italy. The case was based on the complaint of a series of criminal offenses against some members of the church: conspiracy, fraud, extortion. After some contradictory rulings, the Milan judges became aware of the need to define the religiosity of the movement, i.e. it is to be considered a religion if all the alleged activities can qualify as normal religious practices|access-date=March 10, 2020|doi=10.13130/1971-8543/4109}}</ref><ref>Alan Aldridge ''Religion in the Contemporary World'', p. 20, Polity, 2007 {{ISBN|978-0-7456-3405-0}}</ref> Scientology was legally recognized as a tax-exempt religion in [[Australia]],<ref name=HCOA1983/> [[Portugal]],<ref name="USSPortugal">{{Cite web|url=https://2001-2009.state.gov/g/drl/rls/hrrpt/2007/100579.htm |title=2007 U.S. Department of State – 2007 Country Reports on Human Rights Practices: Portugal |publisher=State.gov |date=March 11, 2008 |access-date=September 20, 2012 }}</ref> and [[Spain]].<ref name="Elpais">{{Cite news|url=http://www.elpais.com/articulo/sociedad/Audiencia/Nacional/reconoce/Cienciologia/iglesia/elpepusoc/20071101elpepisoc_8/Tes|title=La Audiencia Nacional reconoce a la Cienciología como iglesia|publisher=El Pais|date=November 1, 2007|archive-url=https://web.archive.org/web/20110513115109/http://www.elpais.com/articulo/sociedad/Audiencia/Nacional/reconoce/Cienciologia/iglesia/elpepusoc/20071101elpepisoc_8/Tes|archive-date=May 13, 2011|newspaper=El País}} {{in lang|es}}<!--Spanish--></ref> Scientology was granted tax-exempt status in the United States in 1993.<ref name="Finkelman287">{{Cite book|last=Finkelman|first=Paul|author-link=Paul Finkelman|title=Encyclopedia of American Civil Liberties|publisher=CRC Press|year=2006|page=287|url=https://books.google.com/books?id=YoI14vYA8r0C&q=%22Scientology+has+achieved+full+legal+recognition+as+a+religious+denomination+in+the+United+States%22&pg=PA287|isbn=978-0-415-94342-0}} "Scientology has achieved full legal recognition as a religious denomination in the United States."</ref><ref name="DHDavis">{{Cite conference|first=Derek H.|last=Davis|title=The Church of Scientology: In Pursuit of Legal Recognition|book-title=Zeitdiagnosen: Religion and Conformity|publisher=Lit Verlag|year=2004|location=Münster, Germany|url=http://www.umhb.edu/files/academics/crl/publications/articles/the_church_of_scientologypursuit_of_legal_recognition.pdf|access-date=May 10, 2008|quote=Many countries, including the United States, now give ''official recognition'' to Scientology as a religion [...]|archive-url=https://web.archive.org/web/20090612073444/http://www.umhb.edu/files/academics/crl/publications/articles/the_church_of_scientologypursuit_of_legal_recognition.pdf|url-status=dead|archive-date=June 12, 2009}}</ref><ref name="lucytimes">{{Cite news|title=Abroad: Critics public and private keep pressure on Scientology|author=Lucy Morgan|date=March 29, 1999|work=[[St. Petersburg Times]]|quote=In the United States, Scientology gained ''status as a tax-exempt religion'' in 1993 when the Internal Revenue Service agreed to end a long legal battle over the group's right to the exemption.}}</ref><ref name="Toomey">{{Cite news
| first = Shamus | last = Toomey
| work = Chicago Sun Times 
|date=29 June 2005|title='TomKat' casts spotlight back on Scientology|url=http://www.suntimes.com/output/news/cst-nws-scientology26.html|access-date=2023-01-28|archive-url=https://web.archive.org/web/20050629002146/http://www.suntimes.com/output/news/cst-nws-scientology26.html |archive-date=June 29, 2005 }}</ref> The organization is considered a cult in [[Chile]] and an "anticonstitutional sect" in [[Germany]],<ref name="spiegel.de"/> and is considered a cult (French ''secte'') by some French public authorities.<ref name="assemblee-nationale.fr"/>

The Church of Scientology argues that Scientology is a genuine religious movement that has been misrepresented, maligned, and persecuted.{{sfn|Urban|2011|p=2}}<ref name="Willms245">{{harvnb|Willms|2009|p=245}}. "''Being a religion'' is one of the most important issues of Scientology's current self-representation."</ref> The organization has pursued an extensive [[public relations]] campaign for the recognition of Scientology as a tax-exempt religion in the various countries in which it exists.<ref name="reformimage">{{Cite news | first = Dominic | last = Kennedy | title = 'Church' that yearns for respectability | url = http://www.timesonline.co.uk/tol/comment/faith/article1975105.ece | work = The Times | date = June 23, 2007 | access-date = January 4, 2009|quote=Scientology is probably unique in that it keeps its sacred texts secret until, typically, devotees have paid enough money to learn what they say. | location=London | archive-url = https://web.archive.org/web/20110523203832/http://www.timesonline.co.uk/tol/comment/faith/article1975105.ece | archive-date = May 23, 2011 }}</ref><ref name="BC17">{{harvnb|Cowan|Bromley|2007|p=17}}</ref><ref>{{Cite news | first = Wayne | last = Garcia | title = Scientology suit on PR firm heads for trial | url = https://pqasb.pqarchiver.com/sptimes/access/51826396.html?dids=51826396:51826396&FMT=FT | work = St. Petersburg Times | date = March 31, 1994 | access-date = January 4, 2009 |quote=For 2½ years, [[Hill & Knowlton]] worked closely with the controversial religion, coming up with ways to turn around Scientology's maligned image and teaching Scientologists how to handle reporters' questions.}}{{Cbignore}}{{Dead link|date=August 2023}}<!--article is available via newspapers.com--></ref>

The Church of Scientology has often generated opposition due to its strong-arm tactics directed against critics and members wishing to leave the organization.<ref name="strangetimes101" /> A minority of governments regard it as a religious organization entitled to tax-exempt status, while other governments variously classify it as a business, cult, [[pseudoreligion]], or criminal organization.<ref name="Flinn-WashingtonPost"/><ref>{{Cite web|author=Hexham, Irving|title=The Religious Status of Scientology: Is Scientology a Religion?|publisher=University of Calgary|orig-year=1978|year=1997|url=https://www.ucalgary.ca/~nurelweb/papers/irving/scient.html|access-date=June 13, 2006 |archive-url=https://web.archive.org/web/20091119050104/http://www.ucalgary.ca/~nurelweb/papers/irving/scient.html|archive-date=November 19, 2009}}</ref>

In 1957, the Church of Scientology of California was granted tax-exempt status by the United States Internal Revenue Service (IRS), and so, for a time, were other local branches of the organization.<ref name=NYTtaxrebel97/> In 1958 however, the IRS started a review of the appropriateness of this status.{{r|reitman}} In 1959, Hubbard moved to England, remaining there until the mid-1960s.<ref name="GA172">{{harvnb|Cowan|Bromley|2006|p=[https://books.google.com/books?id=ClaySHbUEogC&pg=RA4-PA172 172]}}</ref> In 1967, the IRS removed Scientology's tax-exempt status, asserting that its activities were commercial and operated for the benefit of Hubbard, rather than for charitable or religious purposes.<ref name=NYTtaxrebel97/><ref>{{Cite press release | quote=Recognition was based upon voluminous information provided by the Church regarding its financial and other operations to the Internal Revenue Service | date = December 31, 1997 |url=http://www.unclefed.com/Tax-News/1997/Nr97-50.html |title=Church of Scientology & IRS Confidentiality |archive-url=https://web.archive.org/web/20120518034238/http://www.unclefed.com/Tax-News/1997/Nr97-50.html |archive-date=May 18, 2012 }}</ref>

In the mid-1960s, the Church of Scientology was banned in several Australian states, starting with [[Victoria (Australia)|Victoria]] in 1965.{{r|reitman}} The ban was based on the [[Anderson Report]], which found that the auditing process involved "command" hypnosis, in which the hypnotist assumes "positive authoritative control" over the patient. On this point the report stated:{{r|andersonreport|p=115}}

{{blockquote |text=It is the firm conclusion of this Board that most scientology and dianetic techniques are those of authoritative hypnosis and as such are dangerous&nbsp;... the scientific evidence which the Board heard from several expert witnesses of the highest repute&nbsp;... leads to the inescapable conclusion that it is only in name that there is any difference between authoritative hypnosis and most of the techniques of scientology. Many scientology techniques are in fact hypnotic techniques, and Hubbard has not changed their nature by changing their names.{{r|andersonreport|p=115}} }}

The Australian branch of the Scientology organization was forced to operate under the name of the "[[Church of the New Faith]]" as a result, the name and practice of Scientology having become illegal in the relevant states. Several years of court proceedings aimed at overturning the ban followed.{{r|HCOA1983}} In 1973, state laws banning Scientology were overturned in Victoria, South Australia and Western Australia. In 1983 the High Court of Australia ruled in a unanimous decision that the Church of Scientology was "undoubtedly a religion and deserving of tax exemption".{{sfn|Melton|2009|p=24}}